{"id":222,"date":"2013-01-22T16:27:26","date_gmt":"2013-01-22T14:27:26","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=222"},"modified":"2013-01-22T16:30:21","modified_gmt":"2013-01-22T14:30:21","slug":"amortisman-siniri-hesaplama","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/amortisman-siniri-hesaplama\/","title":{"rendered":"Amortisman, Amortisman S\u0131n\u0131r\u0131 ve Amortisman\u0131n Hesaplamas\u0131"},"content":{"rendered":"

Amortisman nedir:\u00a0<\/strong>Amortisman, duran varl\u0131klar\u0131n, a\u015f\u0131nma, y\u0131pranma veya eskime pay\u0131n\u0131 ifade etmektedir.<\/p>\n

\u0130\u015fletmeler kullanmak \u00fczere ald\u0131\u011f\u0131 maddi duran varl\u0131klar\u0131 normal \u015fartlarda bir y\u0131ldan daha uzun s\u00fcrelerde kullan\u0131rlar. Bu nedenle, maddi duran varl\u0131klar\u0131n ekonomik \u00f6mr\u00fc boyunca gider yaz\u0131lmas\u0131 gerekir. B\u00f6yle yap\u0131larak maddi duran varl\u0131k kullan\u0131ld\u0131\u011f\u0131 muhasebe d\u00f6nemlerine da\u011f\u0131t\u0131larak gider yaz\u0131lm\u0131\u015f olur ve muhasebenin d\u00f6nemsellik kavram\u0131 yerine getirilir.<\/p>\n

Amortisman Ay\u0131rma \u015eartlar\u0131 Nelerdir:<\/strong><\/p>\n

– \u0130\u015fletmede bir y\u0131ldan fazla kullan\u0131labilir olmas\u0131
\n– Y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunmas\u0131
\n– De\u011ferleme g\u00fcn\u00fcnde envantere dahil ve kullan\u0131ma haz\u0131r olmas\u0131
\n– \u0130ktisadi k\u0131ymetin de\u011ferinin\u00a0800 TL\u2019yi ( 2013 y\u0131l\u0131 i\u00e7in )<\/strong>\u00a0a\u015fmas\u0131<\/p>\n

Amortisman Tutar\u0131n\u0131 Hesaplama Y\u00f6ntemleri:<\/strong>\u00a0En \u00e7ok kullan\u0131lan amortisman y\u00f6ntemleri: normal amortisman y\u00f6ntemi ve azalan bakiyeler y\u00f6ntemidir.<\/p>\n

1. Normal amortisman y\u00f6ntemi:<\/strong>\u00a0E\u015fit tutarl\u0131 amortisman y\u00f6ntemi olarak ifade edilmektedir. Bu y\u00f6nteme g\u00f6re amortisman tutar\u0131 maddi duran varl\u0131\u011f\u0131n tutar\u0131na sabit bir amortisman oran\u0131 uygulan\u0131r veya tutar\u0131n ekonomik \u00f6m\u00fcre bulunmas\u0131yla hesaplanabilir.<\/p>\n

Amortisman oran\u0131:\u00a01 \/ Ekonomik \u00d6m\u00fcr<\/p>\n

\n

1 \/ 5 = 0,20 yani % 20 dir.<\/em><\/p>\n

10.000 x % 20 =\u00a02.000 TL\u00a0y\u0131ll\u0131k amortisman tutar\u0131<\/em><\/p>\n<\/blockquote>\n

veya;<\/p>\n

Amortisman tutar\u0131:\u00a0Tutar \/ Ekonomik \u00d6m\u00fcr<\/p>\n

\n

10.000 \/ 5 =\u00a02.000 TL\u00a0y\u0131ll\u0131k amortisman tutar\u0131<\/em><\/p>\n<\/blockquote>\n

Amortisman Tablosu:<\/strong><\/p>\n

\n\n\n\n\n
Y\u0131llar<\/td>\nY\u0131ll\u0131k Amortisman Tutar\u0131<\/td>\nBirikmi\u015f Amortisman<\/td>\nKalan Tutar<\/td>\n<\/tr>\n
2009
\n2010
\n2011
\n2012
\n2013<\/td>\n		2.000
\n2.000
\n2.000
\n2.000
\n2.000<\/td>\n		2.000
\n4.000
\n6.000
\n8.000
\n10.000<\/td>\n		8.000
\n6.000
\n4.000
\n2.000
\n0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n

2. Azalan Bakiyeler Y\u00f6ntemi:<\/strong>\u00a0Kalan de\u011ferler \u00fczerinden amortisman olarak hesaplan\u0131r. Normal amortisman ora\u0131n\u0131n 2 kat\u0131 al\u0131n\u0131r, ancak bu oran % 50 yi ge\u00e7emez. Amortisman oran\u0131 net de\u011fer \u00fczerinden hesaplan\u0131r, yani varl\u0131\u011f\u0131n tutar\u0131ndan ayr\u0131lm\u0131\u015f birikmi\u015f amortismanlar \u00e7\u0131kar\u0131l\u0131r. Son y\u0131lda ise tutar\u0131n tamam\u0131 amortisman olarak yaz\u0131l\u0131r.<\/p>\n

Amortisman oran\u0131:\u00a01 \/ Ekonomik \u00d6m\u00fcr<\/p>\n

\n

1 \/ 5 = 0,20<\/em><\/p>\n

0.20 x 2 (iki kat\u0131 al\u0131n\u0131r) = 0,40 yani % 40 d\u0131r.<\/em><\/p>\n

10.000 x % 40 =\u00a04.000 TL\u00a0y\u0131ll\u0131k amortisman tutar\u0131<\/em><\/p>\n<\/blockquote>\n

Amortisman Tablosu:<\/strong><\/p>\n\n\n\n\n
Y\u0131llar<\/td>\nTutar<\/td>\nY\u0131ll\u0131k Amortisman Tutar\u0131<\/td>\nBirikmi\u015f Amortisman<\/td>\n<\/tr>\n
2009
\n2010
\n2011
\n2012
\n2013<\/td>\n		10.000
\n6.000
\n3.600
\n2.160
\n1.296<\/td>\n		4.000
\n2.400
\n1.440
\n864
\n1.296<\/td>\n		4.000
\n6.400
\n7.840
\n8.704
\n10.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

<\/p>\n

\u00d6rnekler ve daha fazlas\u0131 i\u00e7in bak\u0131n\u0131z<\/strong><\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Amortisman nedir: Amortisman, duran varl\u0131klar\u0131n, a\u015f\u0131nma, y\u0131pranma veya eskime pay\u0131n\u0131 ifade etmektedir.<\/p>\n

\u0130\u015fletmeler kullanmak \u00fczere ald\u0131\u011f\u0131 maddi duran varl\u0131klar\u0131 normal \u015fartlarda bir y\u0131ldan daha uzun s\u00fcrelerde kullan\u0131rlar. Bu nedenle, maddi duran varl\u0131klar\u0131n ekonomik \u00f6mr\u00fc boyunca gider yaz\u0131lmas\u0131 gerekir. B\u00f6yle yap\u0131larak maddi duran varl\u0131k kullan\u0131ld\u0131\u011f\u0131 muhasebe d\u00f6nemlerine da\u011f\u0131t\u0131larak gider yaz\u0131lm\u0131\u015f olur ve muhasebenin d\u00f6nemsellik kavram\u0131 yerine getirilir.<\/p>\n

Amortisman Ay\u0131rma \u015eartlar\u0131 Nelerdir:<\/p>\n

– \u0130\u015fletmede bir y\u0131ldan fazla kullan\u0131labilir olmas\u0131
\n– Y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunmas\u0131<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[16,62,29,65,63,64],"class_list":["post-222","post","type-post","status-publish","format-standard","","category-muhasebe","tag-16","tag-amortisman","tag-hesaplama","tag-ornek","tag-siniri","tag-yontem"],"yoast_head":"\nAmortisman, Amortisman S\u0131n\u0131r\u0131 ve Amortisman\u0131n Hesaplamas\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/blog\/amortisman-siniri-hesaplama\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortisman, Amortisman S\u0131n\u0131r\u0131 ve Amortisman\u0131n Hesaplamas\u0131\" \/>\n<meta property=\"og:description\" content=\"Amortisman nedir: Amortisman, duran varl\u0131klar\u0131n, a\u015f\u0131nma, y\u0131pranma veya eskime pay\u0131n\u0131 ifade etmektedir. \u0130\u015fletmeler kullanmak \u00fczere ald\u0131\u011f\u0131 maddi duran varl\u0131klar\u0131 normal \u015fartlarda bir y\u0131ldan daha uzun s\u00fcrelerde kullan\u0131rlar. 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